Harmonized System Codes • Schedule B • Harmonized Commodity Description

HS Code 96138040: Cigarette Lighters & Similar Lighters

Cigarette lighters are everyday objects that many people use to easily ignite cigarettes or other combustible materials. However, not all lighters are created equal. HS Code 96138040 specifically refers to cigarette lighters and similar lighters that do not belong to the pocket or table categories and are not electronically powered. These lighters are made of precious metals (excluding silver), precious or semiprecious stones, or a combination of these materials.

The HS Code system is a standardized international system used to classify and categorize products for customs and trade purposes. Each product is assigned a unique HS Code, which helps streamline international trade and ensure consistent tariffs and regulations across countries.

When importing or exporting cigarette lighters falling under HS Code 96138040, it is essential to understand the applicable duty rates and any special tariff preference programs that may apply.

Bound / MFN Duty Rate

The bound or most-favored-nation (MFN) duty rate for HS Code 96138040 is 3.6%. This means that regardless of the trading partner or country, the duty rate remains constant. The MFN principle ensures that when a country lowers a trade barrier or opens up a market, it must do so for all its trading partners.

Quantity Unit

The quantity unit for HS Code 96138040 is measured in numbers (NO), indicating the number of cigarette lighters being imported or exported.

Special Tariff Preference Programs

Several special tariff preference programs may apply to cigarette lighters falling under HS Code 96138040. These programs provide preferential duty rates or duty-free treatment for specific countries. Some of the notable programs include:

• Free Trade Agreement Countries: Certain countries that have free trade agreements with the United States, such as Australia, Bahrain, Canada (under NAFTA), Chile, Israel, Jordan, Mexico (under NAFTA), Oman, Peru, Singapore, and others, enjoy duty-free treatment for this HTS subheading.
• Caribbean Basin Initiative (CBI): CBI countries are eligible for duty-free treatment under this program when importing cigarette lighters falling under HS Code 96138040.
• Andean Trade Preference Act (ATPA): ATPA countries, including Colombia, Ecuador, and Peru, receive special tariff rates when importing these lighters.
• Dominican Republic-Central American Special Rate (DR-CAFTA): DR-CAFTA countries, such as Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, and the Dominican Republic, benefit from preferential duty rates.

It is important to consult the specific regulations and requirements of each program to determine eligibility and take advantage of the benefits they offer.

Importing and Exporting US States

HS Code 96138040 applies to cigarette lighters being imported into or exported from the United States. The code is relevant regardless of the specific states involved in the trade.

When engaging in international trade involving cigarette lighters falling under HS Code 96138040, it is crucial to comply with all applicable regulations, including customs procedures, duty rates, and any special programs that may provide tariff benefits. Understanding the HS Code system and its associated regulations helps facilitate smooth and compliant trade operations.